$ 4.14 \div 0.3 $
${0}$ ${3}$ ${4}$ ${1}$ ${4}$ $\text{Shift the decimal 1 to the right.}$ ${4}$ $\text{How many times does }3\text{ go into }{4}\text{?}$ ${1}$ ${3}$ ${1}$ $-\vphantom{0}$ ${4}\div3={1}\text{ or }3\times{1} = {3}$ ${1}$ $\text{How many times does }3\text{ go into }{11}\text{?}$ ${3}$ ${9}$ ${2}$ $-\vphantom{0}$ ${11}\div3={3}\text{ or }3\times{3} = {9}$ ${4}$ $\text{How many times does }3\text{ go into }{24}\text{?}$ ${8}$ ${2}$ ${4}$ ${0}$ $-\vphantom{0}$ ${24}\div3={8}\text{ or }3\times{8} = {24}$ $4.14 \div 0.3 = 13.8$